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1. Each disposition imposing gift tax (including additional tax) on the Plaintiff on August 1, 2012 by the Defendant.
(a) dated 22, 2010
Reasons
1. Details of the disposition;
A. On January 28, 1980, the Plaintiff’s husband B married with the Plaintiff on December 18, 1985 after the divorce between the former wife C and the former wife.
B. B, on March 8, 2010, sold KRW 4,243 square meters (hereinafter “Ycheon-si Land”) before the Plaintiff and the marriage, for KRW 1.3 billion and KRW 350 million on April 22, 2010; and
5. On March 3, 201, 18.320 million won, and on March 3, 201, KRW 60 million (total of KRW 730 million, hereinafter “the instant remittance amount”) were remitted to the Plaintiff’s bank account, respectively.
C. On August 1, 2012, the Defendant deemed that the Plaintiff was donated the instant remittance amount from B, and deemed that the Plaintiff was donated the gift tax (including additional taxes; hereinafter the same shall apply) on the gift of April 22, 2010, KRW 9,582,300, and the same year.
5. 18. Determination and notification of KRW 90,259,200, and KRW 60,000,000, respectively, of the gift tax as of March 3, 201.
(hereinafter collectively referred to as the "disposition of this case"). . [Grounds for recognition] . (No dispute exists, Gap evidence Nos. 1, 2, 14, Eul evidence Nos. 1, 2, and 3 (including branch numbers) and the purport of the whole pleadings.
2. The plaintiff's assertion
A. The amount of remittance of this case does not constitute donated property granted without compensation, since the Plaintiff received payment from B for any reason other than that set forth below.
1) The Plaintiff and B are Gangdong-gu Seoul Metropolitan Government E-Ba 11 Dong 103 (hereinafter “E-Ba”).
(B) On January 21, 2006, B shared shares. B transferred 820 million won to F on January 21, 2006, only KRW 275 million out of the Plaintiff’s share, and did not pay KRW 135 million out of the Plaintiff’s share. Therefore, the amount of the instant remittance includes the amount equivalent to KRW 135 million payable and interest on delay thereof. (2) The Plaintiff leased 512 Dong G apartment (hereinafter “G apartment”) No. 5104 million, Songpa-gu, Seoul, and resided in 200 million, and B leased her deposit amount to KRW 110 million,000,000 in lieu of the Plaintiff.